This excerpt taken from the PMCS 10-Q filed Nov 9, 2005.
NOTE 6. Asset Acquisition
In August 2004, the Company purchased assets and intellectual property from a privately held company for cash of $1.0 million and assumption of liabilities of $2.7 million. Transaction costs of $1.2 million, consisting of accounting, legal and other professional fees relating to the purchase have been included in operating expenses. The total consideration of $3.7 million was allocated based on the estimated fair values of the net assets acquired, $0.4 million to tangible assets and $3.3 million to intangible assets, which is being amortized on a straight-line basis over its expected useful life of three years.